U.S. Standard General Ledger

Issues Resolution Committee (IRC) Meeting Minutes

July 21, 2016

LOCATION: 1722 I St. NW Washington, DC 20006, Conference Room 704 (Hamilton) 7th

floor

TIME: 9:30 am to 12:00 pm

HANDOUTS: 

• Summary of Changes

• Deposit Funds with Investment Authority Clearing Account Guidance

• New Budgetary USSGL Account to Support Line 1035

• Proposed Changes to Account Definitions

• Draft Ballot

• Part 1, Section III, for Fiscal 2016:

Transactions

• Part 1, Section IV, for Fiscal 2016:

USSGL Attributes Table

• Part 1, Section V, for Fiscal 2016:

Statement of Changes in Net Position

• Part 1, Section V, for Fiscal 2016:

Statement of Budgetary Resources

SF133 & Schedule P Report on Budget Execution and Budgetary Resources & Budget Program and

Financing Schedule

• Part 1, Section VII, for Fiscal 2016:

Validation Summary

Validation Detail

Edits Detail

Closing Edit

• Part 2, Section VII, for Fiscal 2017:

Validation Summary

Validation Detail

Edits Detail

Closing Edit

GENERAL ITEMS:

The Director, Valeria Spinner (Fiscal Service), welcomed everyone to the IRC Meeting and conducted roll call. 

She informed the members that Jonathan Diaz Olivio will be leaving USSGL and going to HHS.
AGENDA ITEMS:

Jeff Taberner (Fiscal Service) presented the “Deposit Funds with Investment Authority Clearing Account 

Guidance,” regarding nonfiduciary deposit funds. Jeff said there is a change on p. 3 and an error in his handout. 

For USSGL account 679500, “Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Administrative Fees,”

the Custodial Noncustodial attribute domain value should be “S” instead of “A.” He continued to p. 19, Transaction 

3 changes, to discuss how the transaction will now eliminate at the governmentwide level. Jeff reached out to 

agencies regarding these transactions. Eileen Parlow (SEC) had participated in a working group to help develop 

this scenario. If members have any questions, he asked that they send the questions to him and to Chris Beck

(Fiscal Service). Jeff will then discuss them with Eileen. Jeff thanked Eileen for working with him on the 

scenario. Teresa Tancre (OMB) asked whether p. 19 could be updated to add a footnote to clarify that Deposit 

Funds do not have any budgetary USSGL accounts. In addition, she asked whether Fiscal Service could add a TAS 

to the Fiscal Service side of the scenario. Jeff will make these changes before it is published. 

Michele Crosco (Fiscal Service) presented New Budgetary USSGL Account (439700) to Support Line 1035,

and will expand the explanation as a result of Teresa and Eileen’s questions and comments. Revised handouts were 

discussed but, due to timing, the revised handout scenario cannot be accomplished. This USSGL account is only

valid for Treasury and Department of Defense (DOD) TAS’s.

Kathy Wages (Fiscal Service) presented Proposed Changes to Account Definitions; there were many technical 

changes in the document. There were no questions.

Marlana White (Fiscal Service) presented the Draft Ballot and reiterated its due date of July 27, 2016. There 

were no questions or comments.

Michele presented Part I 2016, Section III, transactions changes that affected TC’s C130, C132, C136, etc. Teresa

commented on 2015 A-11 regarding the 133 and P&F Schedule.

Kent Linscott (Fiscal Service) presented changes and updates to Part I 2016, Section IV, Attribute Table. 

Teresa mentioned the updates were the result of adding lines to the SF133. Teresa then asked if the USSGL 

Advisory Division preferred agencies to vet their questions through their IRC representative before submitting a 

USSGL Issues Form. Eileen commented that the Independent Agencies don’t have individual IRC Representatives;

rather, they share a common IRC Representative. Teresa suggested Fiscal Service add a question on the USSGL 

Issues Form requesting the name of the IRC Representative. The discussion concluded that agencies do need to 

communicate with their IRC Representatives to help prevent duplicate questions being sent into the USSGL 

Advisory Division.

Kent Linscott (Fiscal Service) presented changes and updates to Part I 2016, Section V, Statement of Changes in 

Net Position. He also announced that OMB Circular A-136 Draft changes resulted in technical corrections on the 

other Section V Crosswalks, which were not going to be presented at this meeting. There were no questions or 

comments.

Michele presented:

• Part I 2016, Section V, Statement of Budgetary Resources. Michele said the OMB Circular No. A-136

(A-136) and OMB Circular No. A-11 (A-11) changes were not final and the agencies may see some 

differences in the published documents. Teresa commented that the titles on the SBR were updated to be 

consistent with the updated lines in A-11. Michele removed accounts from lines 2412 and 2413, and 

updated calculation. Teresa suggested she also add a comma after 2204 and 2304. Bruce Henshel
(Commerce) commented that line 2404 changes in title and USSGL account 465000, “Allotments -

Expired Authority,” (when it is first mentioned that in an account number the title should be included), is 

removed, and moved to line 2413. Teresa said that two lines need to be added (Subtotal, unobligated 

expired component). Bruce asked if it were mandatory or discretionary in SBR to use expired and 

unexpired. Teresa said she will support the change, if Bruce wants to collapse 2204, 2304, 2404 and 2413. 

Michele began to have technical difficulties with the shared computer; meanwhile, Vicky from Treasury 

asked whether the SBR will change again before yearend. Michele said the SBR should be the same for 

yearend. Vicky also asked when the TFM will be available, and Michele said August 15th. Teresa will 

coordinate with USSGL regarding the New Circular No. A-11 and A-136.

• Part I 2016, Section V: SF133 & Schedule P Report on Budget Execution and Budgetary Resources & 

Budget Program and Financing Schedule. Various line titles were updated with no impact to USSGL 

accounts. 2170 and 2180 are both new lines. Teresa spoke regarding upward adjustments; then Michele 

continued with 2400. Teresa said Fiscal Service overlooked removing USSGL account 459000, 

“Apportionments - Anticipated Resources - Programs Subject to Apportionment,” from lines 2501 – 2504. 

Michele completed the presentation on changes.

Dan Adams (Fiscal Service) presented Part I 2016, Section VII: Edits 21 (added 439700, “Receipts and 

Appropriations Temporarily Precluded From Obligation,”) and 23 (added 679500), then continued with Part I 2016,

Section VII: Validation 80 (updated exception list).

Teresa informed members of the agency reporting that they were exempt from Apportionments and Documentation 

of Approval. There will be more from OMB and information regarding creating these Edits. 

Dan is also adding to Edit 2 BRS-SBR.

Michele stated that GTAS is still using 2108 crosswalk to calculate Edit 4, so please call if there are any issues 

before period 12.

MEETING ROUND TABLE:

An opportunity for questions was provided to the attendees by Valeria.

Teresa spoke on the Abnormal Balance Report from BRS which affects Edit 2, the opening balance, and which 

closed at end of June. There should be another person on board with OMB by September/October.

Chris said that Section III also had technical issues removing legacy BPD/FMS references. He went on to say that,

due to an influx in custodial activity issues, USSGLAD was forming a custodial activity working group. Interested 

parties should contact Kent to join this group. Valeria said that custodial example posting fees are directly posted

to other agencies’ TAS. Teresa replied, “Special, Trust and Non-Revolving Trust Fund.” Eric from VA asked how 

agencies should show interest, and whether an email will be sent to the members. 

Chris said the tentative date for the next IRC Meeting is December 8, 2016.

Michele said Valeria and she attended a FASAB Focus group on the FASAB website. Agencies may see a change 

to the website in the coming months. 

MEETING WRAP-UP:
Valeria adjourned the IRC meeting at 11:30am.

ATTENDEES:

Kent Linscott (FS)

Jeff Taberner (FS)

Bruce Henshel (Commerce)

Ellis Ogun (NASA)

Melissa Stanley (DOT)

Eileen Parlow (SEC)

Jonnathan Diaz Olivio (FS)

Erica Sanders (DOJ)

Letitia Bing (DOJ)

Melanie White (FS)

Joe Dallo (DOD)

Teresa Tancre (OMB)

Fui Chin Liu (Treasury)

Ervin Flournoy (USDA)

Alex Lopez (VBA)

Kathy Wages (FS)

Webster Coleman (DOL)

Yong Scott (GAO)

Aisha Higgins (NSF)

Michele Crisman (FS)

Marlana White (FS)

Valeria Spinner (FS)

Christopher Beck (FS)